TMI Blog2002 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J) (Oral)]. This appeal arises out of and is directed against the Order-in-Appeal No. 58/96, dated 29-10-96, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. Heard both sides. 3. Shri Lakshminarayanan, ld. Adv., appearing for the appellant submitted that the issue relates to valuation. He submitted that apart from the various infirmities in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective orders as pointed out by the Counsel for the appellant. In view of this position, we are of the view that this matter will have to go back for reconsideration. In the view we have taken, we are remanding the matter back to the adjudicating authority to examine the matter afresh and to work out, to what extent, margin of profit involved on such goods in terms of Section 125 of Customs Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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